{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-436a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-436a","heading":"Delinquent tax penalties, interest and forfeitures -","body":"Credit on apportionment.\n\nAll penalties, interest and forfeitures which may accrue on\n\ndelinquent ad valorem taxes, whether real or personal, tangible or\n\nintangible, on any properties, persons, firms or corporations within\n\nany school district, township, town or city within a county, shall,\n\nwhen collected, be credited on apportionment by the county treasurer\n\nas follows: In all counties having an assessed net valuation of\n\nless than Seven Million Dollars ($7,000,000.00) one-half (1/2) of\n\nsuch penalties shall be credited to the general fund of the county\n\nand one-half (1/2) to the resale property fund of such county; and\n\nin all counties having an assessed net valuation of Seven Million\n\nDollars ($7,000,000.00) or more, all such penalties interest and\n\nforfeitures on property located in any township having a bonded\n\nindebtedness of any kind, one-half (1/2) of such penalties interests\n\nand forfeitures, when normally collected, shall be paid into the\n\nsinking fund of such township and the remaining one-half (1/2)\n\nthereof in such township and all penalties, interests and\n\nforfeitures where there exists no township bonded indebtedness of\n\nany kind shall be credited to the resale property fund of such\n\ncounty.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6627ce90ceaf27e5d000bb5ff97a866d0c320edb6330cd82b61ab6b5b2674bc2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-435","next":"us-ok/okla.-stat.-tit.-62-62-436b"},"notice":"GroundRules: Original legal text. Not legal advice."}